Theorem 2 (Popescu [1]})  There exists a \(B\) -algebra \(C\)  which is smooth over \(A\)  such that every \(A\) -morphism \(v^{\prime }:B\rightarrow A^{\prime }\)  with \(v^{\prime }\equiv v \ \mbox{modulo}\ x^{2c+1}\)  (that is \(v^{\prime }(Y)\equiv v(Y) \ \mbox{modulo}\ x^{2c+1}\) ) factors through \(C\) .

